Liberty Church UK
Report and Accounts Year ended December 2024
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
Liberty Church UK LEGAL & ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2024
ADDRESS FOR CORRESPONDENCE 27 MEDINA ROAD DITTON, AYLESFORD ME20 6DN GOVERNING DOCUMENT Constitution dated 19th September 2008 CHARITY REGISTRATION NUMBER 1129945 TRUSTEES RESPONSIBLE FOR DJ McPhail MANAGING THE CHARITY Shaun Cardwell Grant Small Stuart Keir Craig Kohler BANKERS CAF Bank Ltd INDEPENDENT EXAMINER Archie McDowall Stewardship 1 Lamb's Passage LONDON EC1Y 8AB INDEX Page 1 Legal & Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts
Page 1
Liberty Church UK
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2024.
Objects of the charity
The charity, which is a church, is governed by a trust deed and is constituted as a trust. The charity's principal objects, as set out in its governing document, are:
a) To advance the Christian faith in accordance with the statement in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit.
b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the trustees from time to time think fit; and
c) to advance education in such ways and in such parts of the United Kingdom or the world as the trustees from time to time may think fit.
Aim and purpose
To reach unchurched people from a position of strength in Christ, transforming them into Christ-centred believers. We want to be a Church that Loves God, Loves People and Loves Life.
Summary of the charity's main activities and achievements
To further the above objects and vision, the charity's main activities and achievements were as follows:
2024 proved to be year of transition, as a church we moved twice. Around Easter 2024 we moved out of 98 Sandling Rd , which to be honest, we were out growing. We moved into and made use temporarily of the community centre attached to the rear of the Methodist church on Union Street in the Town Centre. This location was only a short stop gap, as the building was sold shortly thereafter and we had to move again. The Trustees explored numerous potential options, however finding a suitable location both in size and cost proved very difficult. We ended up hiring Studio 6 every Sunday. The facilities at Studio 6 are very good, and even though the capacity of the venue is not what we were looking for, it encouraged the senior team to move to 2 experiences each Sunday, a 9am and 11am.
Going to 2 experiences added a large degree of commitment and dedication by the team leaders and the volunteers, however through grace and a serving heart everyone stepped up to make it a success for God’s glory.
Studio 6 is certainly not a long-term solution for Liberty Church, and the Trustee’s continue to look for a new more suitable location.
We have a few irons in the fire and are continuing to make enquiries into various other locations as and when they come up.
Despite all the moving and relocating, and all the trials these have and continue to present, as a body we have continued to grow both in numbers and as a community through relationship.
Page 2
Liberty has also experienced a few changes in various departments during this period. Our Youth leaders moved away, creating a void which has subsequently been filled by our Pastors.
We celebrate our Lead Pastors, Stacey and Craig Kohler who received their ministerial accreditation from Assemblies of God GB in May 2024 after going through the three-year Ministers in Training course.
We had also taken on Rosebud Rusike as part-time staff in April 2023. Rosebud heads our children’s ministry. Rosebud’s impact to both this department and the wider church is a blessing and a testimony to God’s plan in action and her dedication to serving the Lord. As Liberty grows as a body, this children’s ministry is a key part of that growth, as such the Trustee’s are delighted with this new appointment. Rosebud has applied to and will start training in September 2025 with the Assemblies of God on their Minister’s in Training Programme.
We have also grown all our Dream team’s, with numerous volunteers now stepping up to help across all our service areas and Dream Teams. We continue to encourage new attenders to find a place to serve within Liberty.
We have successfully completed a few online study courses with the church, such as Growth Track and Lifestyle of Freedom course. These have proven to be very successful for those who have attended. We will continue to run these courses aswell and introduce new ones. Liberty has also hosted several guest preachers and teachers from across the globe. These guest speakers help to enhance and edify the congregation and leadership team, and their impact helps nurture both spiritual and personal growth. We plan to increase this in the coming year.
Liberty Church hosted various social events throughout the year which proved very popular with the congregation and their families, these included yet not limited to; baptism, baby dedications, Summer Beach Party, Picnic in the park to mention a few. We will continue to run these in the future as they are generally well attended and enhance community cohesion within the church and provide great invitational opportunities.
Liberty Church has seen many lives impacted and changed over the year, with numerous persons giving their lives to Jesus, multiple healings (both physical and mental), breakthroughs and personal testimonies of how the Lord is at work within the body. All of these are positive testimonies to the good works the church is doing within the community.
Liberty continues to promote life groups and encourage people to pick up the mantle of hosting their own life groups. This is something we have continued to promote into 2025.
The Leadership team have actively been working to empower and future-proof the leadership by empowering and raising up new leaders to step up into more senior roles. We identify this focus as critical to be able to successfully and effectively host both our growing community and outward-focused outreach. Our volunteers and helpers have in turn stepped up to help spread the workload and responsibilities. We have a very strong commitment in encouraging personal growth within individuals, which in turn empowers people with a life skill that is transferable into everyday life.
We would like to thank our volunteers and all our donors for a great year. We are happy to report that the church is financially, emotionally and spiritually healthy and ready to take on the challenges of a new year and see many lives changed through the life-giving message of Jesus Christ.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
Page 3
Financial review
During the year total receipts increased to £234,633 (2023: £190,941), an increase of £43,692, and total payments increased to £198,027 (2023: £175,225), an increase of £22,802. As a result the cash held by the charity increased by £20,890, to £119,153, all of which is unrestricted and can be used for any charitable purpose.
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £50,000 (which equates to about 3 months of unrestricted expenditure) so that the charity could continue to operate should income and/or expenditure vary adversely. At the year-end, the charity held unrestricted cash of £119,163 and the charity is complying with its reserves policy.
Governance
Responsibility for setting policy and for making operating decisions rests with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees after a majority vote.
The trustees met four times during the year to discuss church policy, direction and strategic management.
Contact details for Liberty Church are Name: Liberty Church Maidstone Email: info@libertychurchuk.org Phone number: 01622 910060 Website: www.libertychurchuk.org
Responsibilities of trustees
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the trustees and signed on their behalf by:
Craig Kohler
_________ Craig Kohler (Sep 30, 2025 10:48:03 GMT+1) Craig Kohler
Sep 30, 2025 Date:_____
Page 4
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
Liberty Church UK
I report to the trustees on my examination of the accounts of Liberty Church UK ('the charity') for the year ended 31 December 2024 on pages 6 to 9 following.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Archie McDowall
Archie McDowall (Oct 3, 2025 13:46:16 GMT+1)
Archie McDowall Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Oct 3, 2025
Page 5
Liberty Church UK
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes Income receipts Donations and grants Gift aid receipts Interest income Total receipts Payments 2 3 Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before Grants paid in relation to charitable activities undertaken by others Payments in relation to charitable activities undertaken directly |
General Designated Funds Funds £ £ 191,791 - 42,403 - 439 - 234,633 - 161,957 256 31,706 642 193,663 898 193,663 898 40,970 898 - 20,000 - 20,000 20,970 19,102 48,184 30,897 69,153 50,000 Unrestricted Funds |
Restricted Funds £ - - - - 3,466 - 3,466 3,466 3,466 - - 3,466 - 3,466 0 |
2024 £ 191,791 42,403 439 234,633 165,678 32,349 198,027 198,027 36,606 - 36,606 82,547 119,153 |
2023 £ 157,963 32,580 398 190,941 150,955 24,269 175,225 175,225 15,716 - 15,716 66,831 82,547 |
|---|---|---|---|---|
The notes on pages 8 - 9 form part of these accounts.
Page 6
Liberty Church UK
STATEMENT OF ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes A Cash funds Cash at bank with immediate access B Other monetary assets Gift aid due to charity Stripe account (accrued income) Prepaid rent Other debtors C Liabilities Fee for Independent Examination Pension liability D Assets retained for charity's own use Equipment |
General Designated funds funds £ £ 69,153 50,000 69,153 50,000 2,800 - 426 - 6,000 - 1,149 10,374 - 1,128 - 429 - 1,557 - Unrestricted Funds |
Restricted funds £ - - - - - - - - - Fund to which asset belongs |
2024 £ 119,153 119,153 2,800 426 6,000 1,149 10,374 1,128 429 1,557 |
2023 £ 82,547 82,547 2,800 426 6,000 - 9,225 1,128 429 1,557 |
|---|---|---|---|---|
| Cost £ |
Current value £ |
|||
| - - |
4,500 4,500 |
Current values have been estimated by the trustees.
The accounts were approved by the trustees and signed on their behalf by:
Craig Kohler
Craig Kohler (Sep 30, 2025 10:48:03 GMT+1)
_____ Craig Kohler Sep 30, 2025 Date:_____
The notes on pages 8 - 9 form part of these accounts.
Page 7
Liberty Church UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
| 2 Payments in relation to charitable activities undertaken directly Employment costs (see note 4) Rent Equipment and maintenance Renovation costs Pastoral costs Youth work Conferences / training / travel expenses Sunday meeting and other ministries Church planting mission work Accountancy & independent examination Licenses Office costs (inc insurance) Telephone / Mobile Other costs 3 Grants paid in relation to charitable activities undertaken by others Grants for: Church planting Liberty Global Assemblies of God Compassion Romania Other small grants to organisations <£1,000 Grants to individuals |
General funds £ 89,013 23,944 9,889 - 1,366 2,367 10,544 18,667 - 1,104 150 3,139 1,690 85 161,957 3,816 16,897 4,296 1,189 1,500 1,658 2,350 31,706 Unrestrict |
Designated funds £ - - - 256 - - - - - - - - - - 256 - 642 - - - - 642 ed Funds |
Restricted Funds £ - - - - - - - 3,466 - - - - - - 3,466 - - - - - - - |
Total 2024 £ 89,013 23,944 9,889 256 1,366 2,367 10,544 22,133 - 1,104 150 3,139 1,690 85 165,678 3,816 17,539 4,296 1,189 1,500 1,658 2,350 32,349 |
Total 2023 £ 69,094 24,000 10,721 776 2,095 2,729 17,659 16,561 - 1,080 1,119 2,905 2,157 60 150,955 2,003 9,608 2,800 2,847 - 5,261 1,750 24,269 |
|---|---|---|---|---|---|
Page 8
Liberty Church UK
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
4 Transactions with related parties
Trustee Craig Kohler, served as lead pastor and was paid £51,188 (2023: £37,650) for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
Stacey Kohler, wife of trustee Craig Kohler, served as co-lead pastor and was paid £27,288 (2023: £27,988) for serving in that capacity, these payments are permitted by the charity's governing document.
Peta Ann Small (wife of Trustee Grant Small) is supported monthly as a missionary in her work to fight human trafficking, £2,350 in 2024. (2023: £1,750)
5 Movement of funds
| General funds Designated funds Renovation Liberty Global Tithes Reserves Restricted funds Wellbeing Course Total funds |
Opening balance £ 48,184 256 642 30,000 30,898 3,466 3,466 82,548 |
Receipts £ 234,633 - - - - - - 234,633 |
Payments £ 193,663 - 256 - 642 - - 898 - 3,466 - 3,466 - 198,027 - |
Transfers £ 20,000 - - 20,000 20,000 - - - |
Closing balance £ 69,153 - - 50,000 50,000 - - 119,153 |
|---|---|---|---|---|---|
The "Renovation" designated fund is in relation to the renovation of the ground floor of 98 Sandling Road in Maidstone so we can move our church experiences to the ground floor.
The "Liberty Global Tithes" designated fund is in relation to giving allocated by the trustees towards the Liberty Store house / food bank. The "Reserves" designated fund is in relation to the reserve policy of the charity to hold a certain amount in reserves to protect the going concern of the charit
The "Wellbeing course restricted fund is in relation to our wellbeing course that we provide.
Page 9